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Talentcore Ltd (t/a Team Spirits) v HMRC

Business tax: Agency workers

In Talentcore Ltd (t/a Team Spirits) v HMRC (TC00454 – 6 May) a company (T) provided temporary staff for companies which sold cosmetics at duty-free shops at airports. It did not account for PAYE or NICs on the amounts paid to the staff which it referred to as 'consultants'. HMRC issued assessments totalling more than £3 600 000 on the basis that the effect of ITEPA 2003 ss 44–47 was that T should have accounted for tax and NICs. The First-Tier Tribunal allowed T's appeal finding that there was 'no framework contract' between T and the consultants and that there were no written contracts between T and the cosmetics companies. The tribunal found that the consultants had 'an unfettered right of substitution' that there was no 'contract of service' and that there was 'no obligation to render (or provide)...

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